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cover Bank Loan Classification an...
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
World Bank ©2003

This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s

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Título:
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
Editorial:
Washington, D.C. : World Bank, ©2003
Descripción física:
1 online resource (ix, 50 pages)
Mención de serie:
World Bank working paper, 1726-5878 ; no. 1
Bibliografía:
Includes bibliographical references (pages 49-50)
Contenido:
1. Introduction -- 2. Regulatory and Supervisory Authority -- 3. Loan Classification -- 4. Classification of Multiple Loans -- 5. Guarantees and Collateral -- 6. Loan Reviews by Banks -- 7. Classification of Restructured Troubled Loans -- 8. Provisioning Issues -- 9. Monitoring and Enforcement -- 10. The Tax Treatment of Loan Loss Provisions -- 11. Disclosure -- 12. The Role of External Auditors -- 13. Conclusion
Lengua:
English
Copyright/Depósito Legal:
270747007 475361508 506883329 559555056 647255940 722177634 728007902 733048355 793528214 813538435 827878786 843023084 909778012 961648625 962560653 992194688 993899856 1037511820 1057994589 1058728291
ISBN:
9780821353974 ( electronic bk.)
0821353977 ( electronic bk.)
058546331X ( electronic bk.)
9780585463315 ( electronic bk.)
6610085943
9786610085941
0821353985
9780821353981
Materia:
Materia Geográfica:
Developing countries.
Entwicklungsländer.
Autores:
Entidades:
Banco Internacional de Reconstrucción y Fomento
Enlace a formato físico adicional:
Print version: Bank loan classification and provisioning practices in selected developed and emerging countries., Washington, D.C. : World Bank, ©2003 9780821353974 (DLC) 2002044948 (OCoLC)51264610
Punto acceso adicional serie-Título:
World Bank working paper ; no. 1. 1726-5878
World Bank e-Library

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